Which Program Makes a Direct Payment to a Retailer for Stocking

question 94

Multiple Choice

Which program makes a direct payment to a retailer for stocking an item?

• A)An off-invoice allowance
• B)A drop-ship allowance
• C)Slotting fees
• D)Forward buying

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Definitions:

Reconciliations

The process of ensuring that two sets of records, usually the balances of two accounts, are in agreement.

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board that is used globally.

U.S. GAAP

United States Generally Accepted Accounting Principles, which are a set of rules and standards for financial reporting and accounting practices in the U.S.

Straight-Line Method

A method of calculating depreciation of an asset by evenly spreading the cost over its useful life.